Authority: Supreme Court of India

Order Date: 24-07-2026

Case Overview

  • Petition: State of Tripura & others (petitioner) vs M/s R.G. Group & another (respondent) arising from impugned final judgment and order dated 05‑11‑2025 of the High Court of Tripura (WP(C) No. 611/2025).
  • The petition sought condonation of delay in refiling/curing defects (IA No. 199410/2026) and exemption from filing copy of the impugned judgment (IA No. 199411/2026).
  • Counsel for the petitioner was Mr. Shuvodeep Roy; the bench comprised Justice Ujjal Bhuyan and Justice Atul S. Chandurkar.

Order Details

1. The Court condoned the delay.

2. The Court reviewed the impugned order dated 05‑11‑2025 and decided not to interfere except with paragraph 27.

3. Paragraph 27 directed respondent No.4 to pay Rs 25,000 costs to the petitioner for not passing an order justifying penalty under Section 129(3) of the Tripura State GST Act, 2017, and instructed respondents No.2 and No.3 to consider disciplinary action.

4. The Court set aside paragraph 27 while leaving the remainder of the impugned order unchanged.

5. The Special Leave Petition is disposed of, and any pending applications, if any, are also disposed of.

Final Outcome

  • Delay is condoned; paragraph 27 of the High Court order is annulled; the rest of the order stands; the petition and any pending applications are dismissed.

Topics: Legal Decision, GST Compliance